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HQ 957428




December 29, 1994

CLA-2 CO:R:C:M 957428 DFC

CATEGORY: CLASSIFICATION

TARIFF NO.: 8302.50.00; 8302.49.60

Ms. Jacqueline A. Bonace
International Trade Division
Blair Corporation
220 Hickory Street
Warren, PA 16366-0001

RE: Organizer, door, storage; Storage organizer, door; DD 803783 revoked

Dear Ms. Bonace:

In a letter dated December 9, 1994, you asked that DD 803783 issued to you on November 28, 1994, by the Acting District Director of Customs, San Diego, California, concerning the tariff classification under the Harmonized Tariff Schedule of the United States (HTSUS), of an over-the-door storage organizer, be reconsidered. A sample was submitted for examination.

FACTS:

The sample over-the-door storage organizer, identified as Blair Product #453901, is constructed of a durable steel with a white epoxy finish. It has three shelves evenly spaced with a towel bar at the bottom. The overall size is approximately 30" high x 7" deep. It will be sold unassembled.

In DD 803783 Customs held that this article is classifiable under subheading 8302.49.60, HTSUS, which provides for other mountings and fittings of iron or steel. The applicable rate of duty for this provision is 5.7% ad valorem.

You maintain that the storage organizer is properly classifiable under subheading 8302.50.00, HTSUS, which provides for hat-racks, hat pegs, brackets and similar fixtures, and parts thereof. The applicable rate of duty for this provision is 3.4% ad valorem.

ISSUE:

What is the proper classification for this door storage organizer?

LAW AND ANALYSIS:

Classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that "classification shall be determined according to the terms of the headings and any relative section or chapter notes, and, provided such headings or notes do not otherwise require, according to [the remaining GRI's]."

The Harmonized Commodity Description and Coding System Explanatory Notes (EN) to the HTSUS, although not dispositive, should be looked to for the proper interpretation of the HTSUS. See T.D. 89-80, 54 FR 35127, 35128 (August 23, 1989). EN (G) to heading 83.02, at page 1118, is relevant to the issue here. It states that heading 83.02 covers:

(G) hat-racks, hat-pegs, brackets (fixed, hinged or toothed, etc.) and similar fixtures such as coat racks, towel racks, dish-cloth racks, brush racks, key racks.

It is our observation that the terms "brackets . . . and similar fixtures such as . . . towel racks" in the cited EN are broad enough in scope to encompass this article. Thus, it is our opinion that the over-the-door storage organizer is more accurately described by subheading 8302.50.00, HTSUS, than it is by subheading 8302.49.60, HTSUS.

HOLDING:

The over-the-door storage organizer, Blair Product #453901, is classifiable under subheading 8302.50.00, HTSUS, as base metal hat racks, hat-pegs, brackets and similar fixtures.

Accordingly, DD 803783 is revoked.

Sincerely,

John Durant, Director
Commercial Rulings Division

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